SHRI KHENGAR RAJPUT SEVA TRUST MANDVI,SURAT vs. CIT(EXEMPTION), CIRCLE-1(1)(1), AHMEDABAD

The brief background of the case is that the assessee-trust was incorporated on 08.09.2022. It was granted provisional registration under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A by Income-tax Department vide order dated 29.03.2023 for the period from AY 2023-24 to AY 2025-26, a copy of order is placed in case file. Thereafter, the assessee filed an application dated 29.09.2025 to Ld. CIT(E) seeking final registration/renewal u/s 12A/12AB. However, vide impugned order dated 27.03.2026, the Ld. CIT(E) rejected assessee's application. Aggrieved, the assessee is in appeal before us.

Ld. AR for the assessee submitted that the Ld. CIT(E) has rejected assessee’s application for registration u/s 12A/12AB vide the impugned order dated 27.03.2026. However, subsequent to passing of impugned order, the assessee has been granted approval u/s 80G for the period from AY 2026-27 to 2030-31 by the office of Ld. CIT(E) vide order dated 29.03.2026. A copy of the order so passed by the office of Ld. CIT(E) was placed before Bench; the same is scanned and reproduced below for an immediate reference:

Therefore, when the assessee has been granted approval u/s 80G, there is no reason to grant approval u/s 12A/12AB. In the situation, Ld. AR made a limited prayer that the present matter be restored to the file of the Ld. CIT(E) for a fresh adjudication in the light of subsequent grant of approval u/s 80G. Ld. DR for revenue did not raise any objection against the submission and prayer of Ld. AR for assessee. Faced with above situation, we are inclined to remand this matter to the file of Ld. CIT(E) for a fresh adjudication in the light of the approval granted u/s 80G and after examining the fulfilment of other statutory conditions, if any, in accordance with law.

Resultantly, this appeal is allowed for statistical purposes.

The Appellant 2. The Respondent 3. CIT- concerned 4. DR, ITAT, Surat 5. Guard File By Order,